This non-mandatory guidance now brings together the requirements of company law, accounting standards, auditing standards, listing rules, the UK Corporate Governance Code and other relevant regulation into one convenient place…
The Financial Reporting Council (“FRC”) has commenced an investigation under the Accountancy Scheme* into the conduct of two individual accountants in relation to their compliance with governance, reporting, regulations and…
The FRC is encouraged to see some signatories take up the voluntary interim reporting measures introduced in July, which helped to reduce the length of their reports as intended. The…
AS TM1 v5.1 will remain in effect for Statutory Money Purchase Illustrations calculations performed between 6 April 2025 and 5 April 2026.The FRC reviews the appropriateness of the assumptions set…
In the report, the FRC has recommended three key actions to support the market’s development:Establish a clear UK policy framework for sustainability assurance that provides medium-term certainty for providers and…
